. B. Mrs. Patapan operates a distribution joint at Kaneshie market where she distries tomatoes. Details of the Motor Van purchased to aid in her distribution business follow On the "January 2015 when she started business, she purchased a distribution van for a cash of CH440,000 from Japan Motors Ltd She main purchased another Motor van for GH60,000 on cash basis from Japan Motors on 1" April, 2016. On June 30, 2017 due to his decision to expand to the Malam Atta market, she purchased a brand-new van from Nissan Motors for GH490,000 On the October, 2017 Mrs. Patapan having used the first motor van for three years, she disposed it off for a cash price of CH413,000 Depreciation Policy Mrs. Patapaa depreciates her vehicles at the rate of 25% on a straight-line method busis . B. Mrs. Patapan operates a distribution joint at Kaneshie market where she distries tomatoes. Details of the Motor Van purchased to aid in her distribution business follow On the "January 2015 when she started business, she purchased a distribution van for a cash of CH440,000 from Japan Motors Ltd She main purchased another Motor van for GH60,000 on cash basis from Japan Motors on 1" April, 2016. On June 30, 2017 due to his decision to expand to the Malam Atta market, she purchased a brand-new van from Nissan Motors for GH490,000 On the October, 2017 Mrs. Patapan having used the first motor van for three years, she disposed it off for a cash price of CH413,000 Depreciation Policy Mrs. Patapaa depreciates her vehicles at the rate of 25% on a straight-line method busis